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Fiscal Year 2023 Statutory Review of Compliance With Notice of Federal Tax Lien Filing Collection Due Process Procedures

Report Information

Date Issued
Report Number
2023-30-057
Report Type
Audit
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
View Report

Recommendations

Review and revise pertinent IRM sections accordingly to ensure that procedures for notifying taxpayers’ representatives are consistent.

The Commissioner, Small Business/Self-Employed Division, should restart the ACS NFTL systemic process for high-dollar delinquencies.

The Director, Collection, Small Business/Self-Employed Division, should conduct lien determinations on the 12 cases we reported and file NFTLs if appropriate.